63. An importer has _____ to file a post-importation duty refund claim for any excess duties on a NAFTA shipment.
A. one year from the date of entry summary
B. one year from the date of liquidation
C. one year from the date of entry
D. one year from the date of importation
E. 180 days from the date of liquidation
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The Answer is: D
Citation: 19 CFR 181.31
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